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Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Treasurer did not maintain appropriate, accurate, complete or timely financial records and reports. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialWillsboro Fire District – Financial Controls (2014M-156)
… accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19LaGrange Fire District – Board Oversight (2014M-127)
… District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The … controls over District activities, lacks written policies and procedures for cash receipts and disbursements and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Deerpark – Budget Review (B6-16-18)
… Identify other revenue sources to replace fund balance or make corresponding reductions in expenditures in future …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChautauqua County – Investments and Payroll (2016M-147)
… Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. … provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From … 2012 through October 2013, the Department received $81,171 and disbursed $88,514. Key Findings Controls are not adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial … period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is governed by an elected seven-member City …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
Southern Tier East Regional Planning Development Board Board Oversight 2017M165
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District … 2016-17 budgeted appropriations and exceeded the statutory limit by $17 million (58 percentage points). The Board and … Maintain unrestricted fund balance within the statutory limit. Review all reserves at least annually to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Indian River Central School District – Financial Condition (2016M-287)
… and District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… two schools with approximately 890 students, is governed by an elected five-member Board of Education. Budgeted … approvals. Ensure that budget transfers are approved by the Superintendent in a timely manner. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationWyandanch Union Free School District – Budget Review (B26-7-2)
… was to provide an independent evaluation of the proposed 202627 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationMount Morris Central School District – Financial Condition (2014M-328)
… 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston … Mount Morris Central School District Financial Condition 2014M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65